Sen. Tim Scott

Maddy summarySRES 407 is a non-binding Senate resolution designating October 3-9, 2021, as "Religious Education Week" to recognize the role of religious education in the U.S. It celebrates schools and organizations providing religious instruction, which the resolution states supports civic and moral development. The resolution calls on all 50 states, territories, and the District of Columbia to accommodate public school students who wish to attend religious classes during school hours (a practice permitted under court rulings like *Zorach v. Clauson*). It does not create new laws or policies but symbolically affirms the value of religious education as highlighted by historical figures and legal precedents.

This resolution designates September 2021 as Healthy Aging Month.

This resolution expresses support for the goals and ideals of National Retirement Security Month and acknowledges the need to raise public awareness of a variety of tax-preferred retirement vehicles.

Afghanistan Counterterrorism, Oversight, and Accountability Act of 2021 This bill imposes sanctions involving Afghanistan and addresses related issues. The President must impose, with certain exceptions, visa- and property-blocking sanctions on any foreign individual or entity that (1) provides support to any terrorist group in Afghanistan, (2) is responsible for or complicit in serious human rights abuses in Afghanistan, or (3) plays a significant role in international narcotics trafficking centered in Afghanistan. The President may also impose such sanctions on any foreign individual or entity that provides certain support for (1) the Taliban or any Taliban member, or (2) any agency of the Taliban-controlled government of Afghanistan. Additionally, the Department of State must (1) require U.S. representatives to the United Nations to advocate and vote to maintain sanctions against the Taliban, and (2) encourage allies and partner countries to impose sanctions against the Taliban. The State Department may suspend the sanctions imposed under this bill upon certifying to Congress that the Taliban has taken certain actions, such as breaking all ties with other terrorist groups. The State Department must establish a task force to (1) implement a strategy relating to the evacuation of Afghanistan, and (2) identify individuals in Afghanistan who have sought admission into the United States as a refugee or humanitarian parolee. The bill requires various reports, including on (1) a revised strategy for engagement with South and Central Asian countries after the U.S. withdrawal from Afghanistan, (2) a counterterrorism strategy for Afghanistan, and (3) the extent of Taliban human rights abuses.

This resolution honors the life of Robert Dove, Parliamentarian Emeritus of the Senate, and offers the condolences of the Senate regarding his death.

Consumer Financial Protection Bureau Accountability Act of 2021 This bill changes the source of funding for the Consumer Financial Protection Bureau (CFPB) from Federal Reserve System transfers to annual appropriations. Under current law, the transfers from the Federal Reserve System permit the CFPB to be funded outside of the annual appropriations process.

Teachers and School Leaders need Education And Development to be Empowered Resources in Schools Act of 2021 or the Teachers and School LEADERS Act of 2021 This bill reauthorizes through FY2027 and otherwise revises the Teacher Quality Partnership program. This grant program provides training and professional development opportunities for prospective and new teachers through partnerships between (1) high-need school districts, schools, or early childhood education programs; and (2) institutions of higher education. Specifically, the bill expands the program to include training and professional development opportunities for principals and other school leaders. In addition, the bill expands the types of entities that qualify as partners to high-need schools or programs to include entities that are educational organizations, entities operating programs that provide alternative routes to state certification of teachers or school leaders, or educational service agencies.

This bill posthumously provides for the award of a Congressional Gold Medal in commemoration of the 13 service members who died on August 26, 2021, while stationed at Hamid Karzai International Airport in Afghanistan.

This bill requires the Internal Revenue Service (IRS) to report to Congress on projections of the estimated tax gap (i.e., the difference between tax liabilities owed to the IRS and those liabilities that the IRS actually collects). The IRS may use artificial intelligence and related data analysis tools to calculate a tax gap projection. The bill also requires the Joint Committee on Taxation to issue periodic reports to the congressional tax committees on the tax gap projection. The bill restricts IRS funding to FY2021 levels for audits and enforcement until it publishes an updated tax gap projection. Funding is also restricted for certain purposes, including (1) targeting U.S. citizens who exercise their First Amendment rights, (2) targeting a group for regulatory scrutiny based on its ideological beliefs, and (3) auditing individual taxpayers with an adjusted gross income of less than $400,000. The bill directs the IRS to establish a fellowship program to recruit private sector tax experts to join the IRS to create and participate in the audit task force. The purposes of the tax force include performing audit case selection, educating IRS employees on emerging issues, auditing selected taxpayers, addressing offshore tax evasion, and identifying, mentoring, and training IRS junior employees with respect to audits.

This resolution designates the week of September 6-September 10, 2021, as National Historically Black Colleges and Universities Week.